Schedule of Tobacco Products, Cigarette Papers, or Tubes Withdrawn from the Market

Forms and Documents

Document Name	Status
Form TTB F 5200.7 Schedule of Tobacco Products, Cigarette Papers or Tubes Withdrawn from the Market Form and Instruction	Modified
1513-0034 Supporting Statement (10-2017).docx Supporting Statement A	2017-10-15

IC Document Collections

IC ID	Document Title	Status
16002	Schedule of Tobacco Products, Cigarette Papers or Tubes Withdrawn from the Market Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0034	ICR Reference No: 201710-1513-004
Status: Active	Previous ICR Reference No: 201406-1513-005
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 65 - 5/8
Title: Schedule of Tobacco Products, Cigarette Papers, or Tubes Withdrawn from the Market
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/22/2018
	Date Received in OIRA: 10/26/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2021	36 Months From Approved	02/28/2018
Responses	250	0	3,000
Time Burden (Hours)	188	0	2,250
Cost Burden (Dollars)	0	0	0

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Abstract: As provided by the IRC at 26 U.S.C. 5705, a manufacturer or importer is allowed credit or refund of the Federal excise tax paid on tobacco products, cigarette papers, or cigarette tubes withdrawn from the market when satisfactory proof of the withdrawal is provided to the Secretary. Under this authority, the TTB regulations prescribe the use of TTB F 5200.7 by manufacturers or importers to identify tobacco products, cigarette papers, or cigarette tubes to be withdrawn from the market and the location of those articles. The form also documents the taxpayer’s planned disposition of the articles (destroyed, reduced to materials, or returned to bond), and TTB’s decision to witness or not witness that disposition. Taxpayers file a completed TTB F 5200.7 to support their subsequent claim for credit or refund of the excise taxes paid on the withdrawn articles. The information collected on the form is necessary to protect the revenue; it provides TTB with certain information needed to determine whether a claim is valid.

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Authorizing Statute(s): US Code: 26 USC 5705 Name of Law: Internal Revenue Code
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 32441	07/13/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 49701	10/26/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Schedule of Tobacco Products, Cigarette Papers or Tubes Withdrawn from the Market	TTB F 5200.7	Schedule of Tobacco Products, Cigarette Papers or Tubes Withdrawn from the Market

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	250	3,000	0	0	-2,750	0
Annual Time Burden (Hours)	188	2,250	0	0	-2,062	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There are no program changes associated with this collection. As for adjustments, TTB is decreasing the estimated number of annual respondents, responses, and burden hours associated with this information collection. This is due, in part, to decreases in the number of tobacco industry members and a trend toward consolidation of refund claims. Additionally, better quality control and more efficient distribution networks for tobacco products and cigarette papers and tubes, as well as evolving industry practices regarding product returns, have resulted in fewer articles being withdrawn from the market. Finally, due to the electronic processing techniques now available to TTB’s National Revenue Center, which processes the tax credit, refund, and allowance claims that TTB F 5200.7 is filed in support of, TTB is better able to estimate the burden associated with this information collection. As a result of these factors, TTB is decreasing the estimated number of annual respondents to this information collection from 250 to 50, and is decreasing the average number of annual responses per respondent from 12 to five. As a result, TTB is decreasing the estimated annual burden hours for this information collection from 2,250 hours to 187.5.

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Annual Cost to Federal Government: $1,250

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/26/2017

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